CARILS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CARILS
Largest movements
- Tangible fixed assets -€9,005
down €9,005 (-15.5%), from €58,185 to €49,180
- Deferred charges and accrued income -€6,788
down €6,788 (-100%), from €6,788 to €0
- Cash -€4,434
down €4,434 (-77.9%), from €5,692 to €1,258
mainly Debts after one year (-€61,404) and Tax, wage and social debts (-€11,775)
- Debts after one year -€61,404
down €61,404 (-44.2%), from €138,946 to €77,542
- Other debts +€42,707
up €42,707 (+68.2%), from €62,614 to €105,321
- Tax, wage and social debts -€11,775
down €11,775 (-42.9%), from €27,421 to €15,647
- Reserves +€7,763
up €7,763 (+6.5%), from €120,000 to €127,763
- Trade debts +€6,389
up €6,389 (+198%), from €3,224 to €9,613
- Financial income -€6,284
down €6,284 (-98.4%), from €6,386 to €101
- Gross operating margin -€4,026
down €4,026 (-10.6%), from €37,853 to €33,827
- Depreciation +€1,460
up €1,460 (+10.1%), from €14,447 to €15,907
- Financial charges -€575
down €575 (-12.5%), from €4,616 to €4,041
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,665 | €402,289 | -€18,376 | -4.4% |
| Fixed assets | 21/28 | €408,185 | €399,180 | -€9,005 | -2.2% |
| Tangible fixed assets | 22/27 | €58,185 | €49,180 | -€9,005 | -15.5% |
| Furniture and vehicles | 24 | €58,185 | €49,180 | -€9,005 | -15.5% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €12,480 | €3,109 | -€9,371 | -75.1% |
| Amounts receivable within one year | 40/41 | €0 | €1,852 | +€1,852 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €1,852 | +€1,852 | |
| Cash at bank and in hand | 54/58 | €5,692 | €1,258 | -€4,434 | -77.9% |
| Deferred charges and accrued income | 490/1 | €6,788 | €0 | -€6,788 | -100% |
| Total equity and liabilities | 10/49 | €420,665 | €402,289 | -€18,376 | -4.4% |
| Equity | 10/15 | €125,836 | €132,763 | +€6,927 | +5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €127,763 | +€7,763 | +6.5% |
| Distributable reserves | 133 | €120,000 | €127,763 | +€7,763 | +6.5% |
| Profit (loss) carried forward | 14 | €836 | €0 | -€836 | -100% |
| Amounts payable | 17/49 | €294,830 | €269,527 | -€25,303 | -8.6% |
| Amounts payable after more than one year | 17 | €138,946 | €77,542 | -€61,404 | -44.2% |
| Financial debts | 170/4 | €138,946 | €77,542 | -€61,404 | -44.2% |
| Amounts payable within one year | 42/48 | €154,083 | €191,984 | +€37,901 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €60,824 | €61,404 | +€580 | +1.0% |
| Trade debts | 44 | €3,224 | €9,613 | +€6,389 | +198% |
| Suppliers | 440/4 | €3,224 | €9,613 | +€6,389 | +198% |
| Taxes, remuneration and social security | 45 | €27,421 | €15,647 | -€11,775 | -42.9% |
| Taxes | 450/3 | €27,421 | €15,647 | -€11,775 | -42.9% |
| Other amounts payable | 47/48 | €62,614 | €105,321 | +€42,707 | +68.2% |
| Accrued charges and deferred income | 492/3 | €1,800 | €0 | -€1,800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,447 | €15,907 | +€1,460 | +10.1% |
| Other operating charges | 640/8 | €1,079 | €817 | -€262 | -24.3% |
| Gross operating margin | 9900 | €37,853 | €33,827 | -€4,026 | -10.6% |
| Operating profit (loss) | 9901 | €22,327 | €17,104 | -€5,224 | -23.4% |
| Financial income | 75/76B | €6,386 | €101 | -€6,284 | -98.4% |
| Recurring financial income | 75 | €6,386 | €101 | -€6,284 | -98.4% |
| Financial charges | 65/66B | €4,616 | €4,041 | -€575 | -12.5% |
| Recurring financial charges | 65 | €4,616 | €4,041 | -€575 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €24,097 | €13,164 | -€10,933 | -45.4% |
| Income taxes | 67/77 | €5,949 | €6,237 | +€288 | +4.8% |
| Profit (loss) for the period | 9904 | €18,149 | €6,927 | -€11,222 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,149 | €6,927 | -€11,222 | -61.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.